Administrative Litigation Act Article 259
In any of the following circumstances, the Supreme Administrative Court shall render its own judgment after rescinding the original judgment:1. where the original judgment is rescinded by reason of a failure to apply the law that should have been applied, or an erroneous application of the law, to the facts already found by the lower court or the facts which may be taken into consideration under the law, and the case may be decided on the basis of such facts; or2. where the original judgment was a judgment on the merits but the case should have been dismissed on procedural grounds.
中文原文 行政訴訟法第259條
經廢棄原判決而有下列各款情形之一者,最高行政法院應就該事件自為判決:
一、因基於確定之事實或依法得斟酌之事實,不適用法規或適用不當廢棄原判決,而事件已可依該事實為裁判。
二、原判決就欠缺實體判決要件之事件誤為實體判決。
一、因基於確定之事實或依法得斟酌之事實,不適用法規或適用不當廢棄原判決,而事件已可依該事實為裁判。
二、原判決就欠缺實體判決要件之事件誤為實體判決。